Is failiing to apply for first-time taxpayer registration subject to xem bóng đá trực tiếp nhà cái liability imposition in Vietnam?
Is failiing to apply for first-time taxpayer registrationsubject to xem bóng đá trực tiếp nhà cái liability imposition in Vietnam?
Based on Article 14 ofDecree 126/2020/ND-CP, the xem bóng đá trực tiếp nhà cái authority shall impose the payable xem bóng đá trực tiếp nhà cái amount on the taxpayers in the following cases:
[1]Failure to conduct taxpayer registration as stipulated in Article 33 of theLaw on xem bóng đá trực tiếp nhà cái Administration 2019.
[2]Failure to declare xem bóng đá trực tiếp nhà cái or incomplete, untruthful, and inaccurate xem bóng đá trực tiếp nhà cái declarations as prescribed in Article 42 of theLaw on xem bóng đá trực tiếp nhà cái Administration 2019.
[3]Failure to submit supplementary xem bóng đá trực tiếp nhà cái files as required by the xem bóng đá trực tiếp nhà cái administration or submission of supplementary xem bóng đá trực tiếp nhà cái files that are incomplete, untruthful, and inaccurate regarding the xem bóng đá trực tiếp nhà cái calculation grounds to determine the payable xem bóng đá trực tiếp nhà cái amount.
[4]Failure to reflect or insufficiently, untruthfully, and inaccurately reflect data in accounting books to determine xem bóng đá trực tiếp nhà cái obligations.
[5]Failure to present accounting books, invoices, and vouchers, and relevant documents necessary for determining xem bóng đá trực tiếp nhà cái calculation elements; failing to determine the payable xem bóng đá trực tiếp nhà cái amount within the stipulated timeframe, or when the xem bóng đá trực tiếp nhà cái inspection/audit period at the taxpayer's office has expired.
[6]Failure to comply with xem bóng đá trực tiếp nhà cái inspection decisions within 10 working days from the signing date of the decision, except in cases where the inspection timeframe is postponed according to regulations.
[7]Failure to comply with xem bóng đá trực tiếp nhà cái audit decisions within 15 days from the signing date of the decision, except in cases where the audit timeframe is postponed according to regulations.
[8]Purchasing, selling, exchanging, and accounting for the value of goods and services not according to the usual market transaction value.
[9]Purchasing, exchanging goods, and services using illegal invoices; using illegal invoices while the goods and services actually exist as determined by the investigative authority and have been declared for revenue and xem bóng đá trực tiếp nhà cái calculation cost.
[10]Showing signs of absconding or dispersing assets to evade xem bóng đá trực tiếp nhà cái obligations.
[11]Conducting transactions contrary to actual economic essence, contrary to the actual arising to reduce taxpayer's xem bóng đá trực tiếp nhà cái obligations.
[12]Failing to comply with regulations on declaration obligations, determining linked transaction prices, or failing to provide information as stipulated for xem bóng đá trực tiếp nhà cái administration concerning enterprises with related transactions.
Referring to Article 33 of theLaw on xem bóng đá trực tiếp nhà cái Administration 2019, the timeline for initial taxpayer registration is regulated as follows:
Timeline for Initial Taxpayer Registration
1. Taxpayers conducting taxpayer registration together with enterprise registration, cooperative registration, or business registration shall follow the enterprise registration, cooperative registration, or business registration timeline as per the law.
2. Taxpayers registering directly with the xem bóng đá trực tiếp nhà cái authority must adhere to a 10-working day timeline from the following dates:
a) Issuance of the business household registration certificate, establishment and operation license, investment registration certificate, or the issuance of a formation decision;
b) Commencing business activities for organizations not subject to business registration or business households, individual businesses subject to business registration but not yet issued a business registration certificate;
c) Arising obligation to withhold xem bóng đá trực tiếp nhà cái and pay xem bóng đá trực tiếp nhà cái on behalf of others; organizations paying on behalf of individuals based on business cooperation contracts or agreements;
d) Signing a contractor contract for foreign contractors and sub-contractors who directly declare and pay taxes to the xem bóng đá trực tiếp nhà cái authority; signing oil and gas contracts and agreements;
dd) Arising personal income xem bóng đá trực tiếp nhà cái obligations;
e) Arising refund requirements;
g) Arising other fiscal obligations.
3. Organizations and individuals paying income are responsible for registering taxpayers on behalf of individuals having income obligations within 10 working days from the day the xem bóng đá trực tiếp nhà cái obligation arises in cases where the individual does not have a xem bóng đá trực tiếp nhà cái code; registering taxpayers on behalf of the dependents of the taxpayer within 10 working days from the day the taxpayer registers for family circumstance deduction as prescribed, if the dependents do not have a xem bóng đá trực tiếp nhà cái code.
Thus,in comparison with the above regulations, the case of initial taxpayer registration not within the prescribed timeframe will fall under the cases subject to xem bóng đá trực tiếp nhà cái liability imposition.
Is failiing to apply for first-time taxpayer registrationsubject to xem bóng đá trực tiếp nhà cái liability imposition in Vietnam? (Image from the Internet)
Will the taxpayer be notified in case of xem bóng đá trực tiếp nhà cái liability imposition in Vietnam?
Based on point a clause 2 Article 16 ofDecree 126/2020/ND-CP, the regulation on authority, procedures, and decisions for xem bóng đá trực tiếp nhà cái liability imposition is as follows:
Authority, Procedures, and Decisions for xem bóng đá trực tiếp nhà cái liability imposition
1. Authority for xem bóng đá trực tiếp nhà cái liability imposition
The General Director of the General Department of Taxation; the Directors of the Departments of Taxation; the Heads of the Sub-Departments of Taxation have the authority to impose taxes.
2. Procedures for xem bóng đá trực tiếp nhà cái liability imposition
a) When imposing taxes, the xem bóng đá trực tiếp nhà cái authority shall issue a written notice to the taxpayer about the xem bóng đá trực tiếp nhà cái liability imposition and make a xem bóng đá trực tiếp nhà cái liability imposition decision. The xem bóng đá trực tiếp nhà cái liability imposition decision must state the reasons for the xem bóng đá trực tiếp nhà cái liability imposition, the grounds for xem bóng đá trực tiếp nhà cái liability imposition, the imposed xem bóng đá trực tiếp nhà cái amount, and the xem bóng đá trực tiếp nhà cái payment deadline.
b) In case the xem bóng đá trực tiếp nhà cái authority implements the xem bóng đá trực tiếp nhà cái liability imposition through a xem bóng đá trực tiếp nhà cái inspection or audit, the reasons for xem bóng đá trực tiếp nhà cái liability imposition, the grounds for xem bóng đá trực tiếp nhà cái liability imposition, the imposed xem bóng đá trực tiếp nhà cái amount, and the xem bóng đá trực tiếp nhà cái payment deadline must be stated in the xem bóng đá trực tiếp nhà cái inspection/audit report and the xem bóng đá trực tiếp nhà cái handling decision of the xem bóng đá trực tiếp nhà cái authority.
c) In case the taxpayer is subject to xem bóng đá trực tiếp nhà cái liability imposition as regulated, the xem bóng đá trực tiếp nhà cái authority shall impose administrative penalties and calculate late xem bóng đá trực tiếp nhà cái payment interest as prescribed by law.
3. Decision on xem bóng đá trực tiếp nhà cái liability imposition
a) When imposing taxes, the xem bóng đá trực tiếp nhà cái authority must issue a xem bóng đá trực tiếp nhà cái liability imposition decision according to Form No. 01/ADT in Appendix III issued with this decree, and send it to the taxpayer within 3 working days from the date of signing the xem bóng đá trực tiếp nhà cái liability imposition decision;
In cases where the taxpayer belongs to a category that pays xem bóng đá trực tiếp nhà cái based on the xem bóng đá trực tiếp nhà cái notification from the xem bóng đá trực tiếp nhà cái authority, the xem bóng đá trực tiếp nhà cái authority does not need to issue a xem bóng đá trực tiếp nhà cái liability imposition decision according to this clause.
b) The taxpayer must pay the imposed xem bóng đá trực tiếp nhà cái amount as per the xem bóng đá trực tiếp nhà cái handling decision of the xem bóng đá trực tiếp nhà cái administration authority. If the taxpayer disagrees with the imposed xem bóng đá trực tiếp nhà cái amount, the taxpayer must still pay the xem bóng đá trực tiếp nhà cái amount and has the right to request the xem bóng đá trực tiếp nhà cái authority for an explanation or lodge a complaint or lawsuit concerning the xem bóng đá trực tiếp nhà cái liability imposition.
Thus, according to the regulations on xem bóng đá trực tiếp nhà cái liability imposition procedures, the xem bóng đá trực tiếp nhà cái authority will notify the taxpayer in writing about the xem bóng đá trực tiếp nhà cái liability imposition.
Simultaneously, the xem bóng đá trực tiếp nhà cái authority must issue a xem bóng đá trực tiếp nhà cái liability imposition decision.
What are basesfortax liability imposition on an organization in Vietnam?
According to point b clause 1 Article 15 ofDecree 126/2020/ND-CP, the basis for xem bóng đá trực tiếp nhà cái liability imposition is regulated as follows:
Basis for xem bóng đá trực tiếp nhà cái liability imposition
1. Taxpayers are imposed with individual factors related to determining the payable xem bóng đá trực tiếp nhà cái amount.
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b) Basis for xem bóng đá trực tiếp nhà cái liability imposition
b.1) For taxpayers being organizations
Based on the database of the xem bóng đá trực tiếp nhà cái administration and the commercial database; the valid documents and inspection/audit results; investigation results; the minimum average xem bóng đá trực tiếp nhà cái payable of 03 business establishments of the same goods, industries, business scales in the locality; in case there is not enough information on goods, industries, and business scales in the locality or if there are no or insufficient information of business establishments at the local level, the information of business establishments in other localities shall be used for xem bóng đá trực tiếp nhà cái liability imposition based on individual factors.
Therefore,when an organization is subject to xem bóng đá trực tiếp nhà cái liability imposition, the xem bóng đá trực tiếp nhà cái authority must base on the following:
[1]The database of the xem bóng đá trực tiếp nhà cái administration and commercial database;
[2]Valid documents and inspection/audit results;
[3]Investigation results;
[4]Minimum average xem bóng đá trực tiếp nhà cái payable of 03 business establishments of the same goods, industries, business scales in the locality;
[5]In case there is no or insufficient information of business establishments at the local level, information of business establishments from other localities shall be used for xem bóng đá trực tiếp nhà cái liability imposition based on individual factors.
